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IIA CIA Part 2 Exam is a key to success. The exam is written in such a way that it tests the candidates on various aspects of IT. Passing the IIA CIA Part 2 Exam will earn you a certification and help you advance your career.
The IIA CIA Part 2 Exam covers a wide range of concepts, including but not limited to:
Performing the engagement (40%)
Planning the engagement (20%)
Managing the internal audit activity (20%)
Communicating engagement results and monitoring progress (20%)
IIA-CIA-Part2 Exam is an excellent opportunity for internal auditors who are looking to advance their careers and demonstrate their expertise in the field. By earning the CIA designation, candidates can differentiate themselves in the job market, increase their earning potential, and gain access to a global network of internal auditing professionals.
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As we all know, through the judicial examination, you need to become a lawyer, when the teacher is need through the teachers' qualification examinations. If you want to be an excellent elites in this line, you need to get the Internal Audit Engagement certification, thus it can be seen through the importance of qualification examination. Only through qualification examination, has obtained the corresponding qualification certificate, we will be able to engage in related work, so the IIA-CIA-Part2 Test Torrent is to help people in a relatively short period of time a great important tool to pass the qualification test.
IIA-CIA-Part2 Exam consists of 100 multiple-choice questions, which must be completed within two and a half hours. IIA-CIA-Part2 Exam is computer-based and can be taken at a Prometric testing center or online. The passing score for the exam is 600 out of 800 points, and candidates receive their scores immediately after completing the exam.
NEW QUESTION # 127
An internal auditor is asked to determine why the production line for a large manufacturing organization has been experiencing shutdowns due to unavailable parts The auditor learns that production data used for generating automatic purchases via electronic interchange is collected on personal computers connected by a local area network (LAN) Purchases are made from authorized vendors based on both the production plans for the next month and an authorized materials requirements plan (MRP) that identifies the parts needed per unit of production. The auditor suspects the shutdowns are occurring because purchasing requirements have not been updated for changes in production techniques. Which of the following audit procedures should be used to test the auditor's theory?
Answer: D
Explanation:
To test the theory that shutdowns are due to outdated purchasing requirements, the auditor should compare the parts needed according to the revised production techniques with the purchase orders generated. This comparison will reveal whether the system has been updated to reflect changes in production techniques, thereby identifying any discrepancies causing the unavailability of parts.
The practice of matching current production estimates with the materials requirements plan (MRP) aligns with standard audit procedures for validating the accuracy and relevance of system-generated purchase orders.
NEW QUESTION # 128
Which of the following information is most appropriate for the chief audit executive to share when coordinating audit plans with other internal and external assurance providers?
Answer: D
Explanation:
Coordinating audit plans with other internal and external assurance providers is critical to ensure coverage and avoid duplication of efforts. According to IIA Practice Advisory 2050-1, sharing high-level information such as objectives, scope, and timing supports effective coordination and minimizes the risk of conflicts of interest, while still maintaining confidentiality. Detailed sharing of risk assessments, planned tests, and past results might breach confidentiality and independence standards.
The Institute of Internal Auditors (IIA) - Practice Advisory 2050-1: Coordination of Internal and External Audit Activities
NEW QUESTION # 129
Following an IT systems audit, management agreed to implement a specific control in one of the IT systems. After a period, the internal auditor followed up and learned that management had not implemented the agreed management action due to the decision to move to another IT system that has built-in controls, which may address the risks highlighted by the internal audit. Which of the following is the most appropriate action to address the outstanding audit recommendation?
Answer: A
Explanation:
In this scenario, the most appropriate action for the internal auditor is to verify that the risk highlighted by the previous audit has indeed been addressed by the new IT system. This involves a detailed examination of the system documentation and possibly testing the controls within the new system. Once the auditor confirms that the new system adequately addresses the identified risk, they should report this finding to senior management and close the issue.
This approach ensures that the internal audit activity adheres to the IIA Standards regarding follow-up on audit findings, which requires auditors to ensure that agreed-upon actions have been implemented effectively.
IIA Reference:
IIA Standard 2500: Monitoring Progress mandates that the chief audit executive must establish and maintain a system to monitor the disposition of results communicated to management. This includes ensuring that the risks identified are appropriately addressed.
The Practice Advisory 2500.A1-1: Follow-up Process advises that follow-up is a critical part of the audit process, and it is essential to confirm that management actions address the risks identified during the audit.
Given these considerations, the correct answer is A. The auditor examines the system documentation of the new system to verify that the risk has been addressed in the new system, then reports to senior management the closure of the issue.
NEW QUESTION # 130
An audit of a Web-based third-party payment processor determined that a programming error enabled customers to create multiple accounts for each mailing address. This caused problems during the processing of credit card transactions. Management agreed to correct the program and notify customers with multiple accounts that the accounts would be consolidated. What should the auditor do in response?
I.Amend the scope of the subsequent audit to verify that the program was corrected and that accounts were consolidated.
II.
Evaluate the adequacy and effectiveness of the corrective action proposed by management.
III.
Schedule a follow-up review to verify that the program was corrected and the accounts were consolidated.
IV.
Do nothing because management has agreed to address the problem.
Answer: B
NEW QUESTION # 131
According to the Standards, which of the following best describes the responsibility of the chief audit executive (CAE) for approving the final engagement report?
* The CAE is responsible for obtaining management approval before issuing the final report.
* The CAE has overall responsibility for the report but can delegate the review and approval of the report.
* The CAE is responsible for obtaining senior management's approval before releasing the final report.
* The CAE is responsible for approving to whom and how the final report will be disseminated.
Answer: B
Explanation:
Section: Volume D
NEW QUESTION # 132
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